Second homes, September 2024

Information on second homes is collected each year from local authorities through the Scottish Government’s council tax base (CTAXBASE) data collection. Second homes are defined as homes which are furnished and lived in for at least 25 days in a 12-month period but not as someone’s main residence. As of September 2024, there were 21,606 second homes across Scotland.

Chart 1: The number of second homes, according to council tax data, 2005 to 2024 .

Chart 1 shows the trend in numbers of second homes between 2005 and 2024. In 2012 the number of second homes peaked at 40,599. This was followed by reductions in the number of second homes in 2013 to 2016, which are also likely to be at least partly due to reclassification [see background notes], following which the number then dropped further to 24,314 in 2019. Between 2019 and 2023 the number of second homes remained stable and then dropped by 10% to 21,606 in 2024. This is the biggest annual decrease in 10 years. The decrease between 2023 and 2024 is likely related to the 100% council tax premium (councils can double council tax) on second homes that came into effect in April 2024.

Map A shows that in September 2024, per 10,000 dwellings, the highest rate of second homes was in Argyll and Bute (603) and Na h-Eileanan Siar (598).

The lowest rates were observed in 20 local authorities which each had rates of 100 second homes or fewer per 10,000 dwellings.

Map A: Second homes: rates per 10,000 dwellings in September 2024.